New Zealand Tax Deadlines 2026: Complete IRD Filing Guide

Missing tax deadlines can result in penalties and interest charges. This comprehensive guide covers every important IRD deadline for the 2026 tax year to help you stay compliant.

Income Tax Return Deadlines

Individual Tax Returns (IR3)

Company Tax Returns (IR4)

Partnership Returns (IR7)

Partnership returns follow the same deadlines as individual returns. Partners include their share of partnership income in their individual IR3 returns.

Trust Returns (IR6)

Trust tax returns are due 7 July 2026 for self-filers, or by 31 March 2027 if using a tax agent.

GST Return Deadlines 2026

GST return frequency depends on your annual turnover:

• Under $500,000: Choose 1, 2, or 6-monthly
• $500,000 - $24 million: 1 or 2-monthly
• Over $24 million: Monthly required

Monthly GST Deadlines

Two-Monthly GST Deadlines

Six-Monthly GST Deadlines

Provisional Tax Deadlines 2026

If your residual income tax (RIT) exceeds $5,000, you must pay provisional tax. Most taxpayers use the standard option with three instalments:

Standard Balance Date (31 March)

AIM (Accounting Income Method)

If you use AIM through approved accounting software, provisional tax is calculated and paid with each GST return, aligning payments with actual income.

PAYE and Employer Deadlines

PAYE Filing (Employment Information)

Employment information must be filed:

• Payday filing: Within 2 working days of each payday
• Twice-monthly filing: By the 15th and end of month (if approved)

PAYE Payment Deadlines

FBT (Fringe Benefit Tax) Deadlines

FBT return and payment options:

• Quarterly: Due 20th of month after quarter ends
• Annual: Due 31 May for year ending 31 March
• Income year: Due 31 May following tax year

Companies Office Deadlines

While not IRD deadlines, these are essential for company compliance:

• Annual return: Due on anniversary of incorporation
• Address changes: Within 20 working days
• Director changes: Within 20 working days
• Shareholder changes: Update share register within 10 working days

Penalties for Late Filing or Payment

Late Filing Penalties

• 1 day late: $50 initial penalty
• Still outstanding: $250 after 1 month
• Persistent non-compliance: Additional penalties may apply

Late Payment Penalties

• Day after due date: 1% initial late payment penalty
• 7 days after due date: Additional 4% penalty
• Use of money interest: Currently around 10.91% on underpayments

Tips to Never Miss a Deadline

1. Use accounting software: Xero, MYOB, and others have built-in reminders
2. Set calendar alerts: Add all deadlines to your calendar with advance warnings
3. Engage a tax agent: Get extended deadlines and professional oversight
4. Enable direct debit: Automatic payments mean no missed payment dates
5. File early: Do not wait until the deadline, file as soon as information is ready